At the end of 2021, Larkspur Co. has accounts receivable of $574,000 and an allowance for doubtful accounts of $20,500.0 n January 24. 2022, it is learned that the company's receivable from Madonna Inc is not collectible and therefore management authorizes a write-off of $3,526. (a) Use a tabular summary to record the write-off. Enter 2021 amounts as beginning balances. (Enter negative amounts using either a negative sign preceding the number eg. - 45 or parentheses e.g. (45).) What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off